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Reli Suhendri; Deden Mulyana; Yusuf Abdullah

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of organizational culture, work environment, and workplace boredom on employee performance through Cyberloafing behavior among employees at PT Geo Dipa Energi (Persero). The research employed a survey method with a quantitative descriptive approach, enabling systematic collection of numerical data to identify relationships among variables. The sample consisted of 339 employees selected purposively to reflect diverse perceptions regarding organizational culture, working conditions, and levels of boredom. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM), which allows testing both direct and indirect effects among variables. The results indicate that organizational culture, work environment, and workplace boredom significantly affect employee performance, both directly and through Cyberloafing behavior. Cyberloafing was found to mediate the relationship between organizational culture, work environment, and employee boredom with performance, thereby either strengthening or weakening the influence of these variables on work outcomes. These findings highlight the importance of managing an organizational culture that promotes productivity, improving a conducive work environment, and reducing employee boredom levels. Additionally, controlling Cyberloafing behavior is crucial for optimizing employee performance. The study provides practical implications for the management of PT Geo Dipa Energi (Persero) in designing effective policies and programs to enhance work efficiency and employee satisfaction.

Ikhwatul Sahra; Purwatiningsih

This study aims to analyze the influence of leadership style and work motivation on the performance of civil servants (PNS) at the Office of the Domestic Policy Strategy Agency (BSKDN) in Central Jakarta. The study employs a descriptive quantitative approach using a survey method, where data were collected through questionnaires distributed to a number of PNS within BSKDN. The collected data were then analyzed using multiple linear regression with the aid of statistical software to examine the relationships and effects between variables. The results indicate that leadership style has a substantial and positive effect on PNS performance, suggesting that effective, inspiring, and communicative leadership can enhance employee productivity and work quality. Moreover, work motivation also demonstrates a positive and significant impact on PNS performance, indicating that highly motivated employees exhibit greater dedication, discipline, and initiative in carrying out their duties. Further analysis shows that when leadership style and work motivation are applied simultaneously, both provide a substantial influence on improving PNS performance, emphasizing the importance of synergy between good leadership and employees’ internal motivation. The practical implications of this study underscore the urgency for BSKDN to develop leadership training programs that can inspire, motivate, and empower employees comprehensively. Additionally, designing sustainable strategies to enhance work motivation is also crucial to optimize the performance of all PNS within BSKDN, ensuring organizational goals are achieved effectively and efficiently. This study contributes to the development of human resource management practices in the government sector, particularly in the context of enhancing employee performance through the combination of effective leadership and optimal work motivation.

Iloni Touwe; Handy Erwin Pier Leimena; Evelin Tuhumuri

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

The black sea cucumber (Holothuria atra) holds significant ecological and economic value in tropical marine ecosystems, including those of Maluku, Indonesia. This study aimed to estimate population density, spatial distribution patterns, and their relationship with environmental conditions along the Haenesai coast, Hulung Village, Taniwel District, West Seram Regency. Sampling was carried out using the belt transect method (50 m × 2 m) at three stations with three replications, while physicochemical parameters of seawater (temperature, salinity, pH, dissolved oxygen, and transparency) were measured in situ. A total of 96 individuals of H. atra were recorded, with an average density of 10.6 ind/100 m². Station I exhibited the highest density (13 ind/100 m²), whereas Station II showed the lowest (9.3 ind/100 m²). Distribution patterns were generally uniform at Stations I and II, while Station III displayed a clustered pattern. These variations are likely influenced by differences in water transparency, dissolved oxygen, and substrate heterogeneity that affect food availability. Overall, environmental conditions remained suitable for H. atra, although evidence of exploitation pressure from local harvesting was observed. Ecologically, H. atra plays a critical role as a bioturbator, maintaining sediment quality and coastal ecosystem stability. This study highlights the need for regulated harvesting, habitat protection, and aquaculture development as strategic measures for the sustainable management of sea cucumber resources in Maluku.

Nugraha, Aldi; Fadhlan, Muhammad; Rafa, Mukhamad; Nurmaliah, Ima; Joni, Joni +1 more

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how Baitul Maal wat Tamwil (BMT) resolves financing disputes internally. Employing a qualitative approach with library research, the study draws on scholarly articles, books, and related documents. Data were analyzed descriptively and qualitatively to identify common internal settlement practices that align with Sharia principles and national law. Results indicate that BMTs typically use deliberation among parties, mediation involving management or the Sharia Supervisory Board, and restructuring of financing as primary means to resolve conflicts. These options are favored to preserve institutional-member relationships and reduce adverse financial and social consequences. When internal measures do not succeed, disputes may be referred to Sharia arbitration or to religious courts. The findings highlight the importance of blending Sharia values with positive legal frameworks to ensure dispute resolution is fair, efficient, and sustainable.

Rikhe Fransy Kaihatu; Handy Erwin Pier Leimena; La Eddy

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

This study evaluated the population status of the conch Strombus luhuanus at Asol Beach, , Haruku Island, Maluku, through an analysis of density, size structure, length–weight relationship, and spatial distribution. Data were collected using transect–quadrat methods in the intertidal zone during low tide, complemented by measurements of environmental parameters (temperature, salinity, pH, and dissolved oxygen). The results revealed a population density of 2.76 ind/m², classified as moderate compared to other sites in Maluku. Shell length distribution encompassed nine size classes, with dominance in the mid-size class (3.93–4.38 cm), indicating successful recruitment of juveniles to early adults. The length–weight relationship followed the equation W = 1.871L0.0521 (R² = 0.857) with a negative allometric growth pattern, suggesting that individuals allocate more energy to shell elongation than body mass increase. The Morisita index (Id = 211.07) indicated an aggregated distribution pattern, consistent with reproductive strategies of broadcast-spawning gastropods. Environmental conditions (temperature 28.7 °C; salinity 32.66‰; pH 6.44; DO 6 mg/L) were within the tolerance range of tropical intertidal mollusks. These findings highlight the critical role of sandy seagrass habitats in supporting S. luhuanus populations and emphasize the need for management strategies based on minimum catch size, harvest regulation, and coastal habitat protection.

Ali Jwaid Hasan; Omer Adeeb Qassim

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

Aufa Aufiya; Eva Ervani

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of the distribution of Zakat, Infak, and Sadaqah (ZIS) funds, economic growth, unemployment rate, and Regional Original Revenue (PAD) on the poverty rate in West Sumatra Province during the period 2020–2024. The data used are secondary data obtained from BAZNAS, BPS, and the Directorate General of Fiscal Balance (DJPK), covering 12 regencies/cities in West Sumatra Province. This study employs panel data regression analysis using EViews 12 software to examine the relationships among the variables. The results indicate that, partially, the distribution of ZIS funds and PAD have no significant effect on the poverty rate. In contrast, economic growth and unemployment rate have a negative and significant effect on the poverty rate. Simultaneously, all four independent variables are found to have a significant influence on the poverty rate. The coefficient of determination (Adjusted R²) is 0.123, indicating that 12.30% of the variation in the poverty rate can be explained by the variables in the study, while the remaining 87.7% is influenced by factors outside the model. The study provides policy implications suggesting that optimizing ZIS management, promoting inclusive economic growth, expanding employment opportunities to reduce unemployment, and utilizing PAD more effectively are crucial strategies for local governments and relevant institutions to effectively reduce the poverty rate in West Sumatra.

Martinus Duryadi

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

The method used in this paper, when viewed from the nature of exploration is applied research, from the nature of explanation is non-causality research, and the method used is qualitative method.  The purpose of this paper is to introduce a path analysis research model. Path analysis research is widely used in social sciences such as business economics, management sciences and also in general education sciences.  By introducing this type of path analysis research model, the authors hope, this model can be used  by students and lecturers in Christian higher education. The path analysis research model includes applied research, where the relationship between causality variables and quantitative data processing and collection methods.  The path analysis research model can answer the direct influence or indirect influence of exogenous variables on endogenous variables; In contrast to regression models that only answer the direct influence of exogenous variables on endogenous variables. Path analysis research models are classified into: moderation model, mediation model and combined model of mediation moderation (modmed).  In the moderation model, in addition to exogenous variables and endogenous variables, there are also moderation variables.  In the moderation path analysis model, it is assumed that the moderation variable reinforces the influence of exogenous variables on endogenous variables. While in the mediation model there are exogenous variables, endogenous variables and mediation variables.  In the mediation model, the mediating variable is assumed to function to make the influence of exogenous variables on endogenous variables significant.  While the combined model (modmed) is a combination of moderation and mediation models.      

Resga, Arie; Nurhasanah, Nina

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

Rikarda Bara; Wilhelmina Mitan; Yoseph Darius Purnama Rangga

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine and analyze the effect of labor costs and feed costs on the income of broiler chicken farming businesses in Sikka Regency. The background of this research is based on the fact that labor costs and feed costs are the largest expense components in broiler chicken farming, thus it is necessary to investigate their contribution to farmers’ income. This research applies a quantitative approach with a causal design to identify cause-and-effect relationships between variables. The population of the study consisted of 78 broiler chicken farming businesses in Sikka Regency, with the purposive sampling technique applied to determine the sample. Data were collected through documentation techniques within the observation period of 2022–2024. Data analysis was conducted using multiple linear regression with the aid of the Statistical Package for the Social Sciences (SPSS) software. The results show that partially, labor costs have a significant effect on business income, indicating that the more efficient the management of labor, the higher the income generated. Feed costs also have a significant effect on business income, as feed is the main factor determining the growth quality of broiler chickens. Simultaneously, labor costs and feed costs significantly influence the income of broiler chicken farming businesses in Sikka Regency. These findings emphasize the importance of cost efficiency in the management of broiler chicken farming businesses to increase income and strengthen the competitiveness of local farmers amid the increasingly competitive poultry industry.

Putri Ajeng Larasmanah; Marsani Asfi; Agus

Teknik: Jurnal Ilmu Teknik dan Informatika 2025 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study evaluates the effectiveness of M-Passport service management at the Immigration Office Class I TPI Cirebon using the ITIL V3 framework, focusing on Service Strategy and Service Operation. A quantitative approach was applied through observation, structured interviews, and questionnaires distributed to applicants and staff. Data were analyzed using Maturity Level assessment and GAP Analysis. The findings indicate that the M-Passport service has reached Level 4 (Managed) with an average score of 3.77, showing that processes are measurable, controlled, and consistently implemented. However, Incident Management remains at Level 3 (Defined) with the largest deviation from the expected level, while Problem Management, Request Fulfillment, and Business Relationship Management also show minor gaps. The study recommends strengthening incident handling procedures, enhancing communication strategies, improving applicants’ digital literacy, and increasing staff competencies. These improvements are expected to optimize ITIL V3 implementation and enhance technology-based public service delivery.

Anisa Patrisia; Miftahul Munir; Anita Sumelvia D

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aimed to explain and prove the hypothesis regarding the influence of compensation, work engagement, and interpersonal relationships on employee retention at Perumda Pasar Joyoboyo in Kediri City. Employee retention is a crucial issue in human resource management as it relates to organizational sustainability, recruitment cost efficiency, and long-term performance improvement. This study employed a quantitative approach with a non-probability sampling technique, specifically a saturated sampling method. The entire population of 41 employees was sampled. Data were collected using relevant research instruments and then analyzed using SPSS using the t-test (partial), F-test (simultaneous), and coefficient of determination (R²) to determine the contribution of the independent variables to the dependent variable. The results showed that, partially, compensation and interpersonal relationships had no significant effect on employee retention. Meanwhile, interpersonal relationships had a more prominent effect, and when tested simultaneously, all three variables were found to have a significant effect on employee retention. These findings underscore the importance of interpersonal relationships in the workplace in maintaining employee loyalty and engagement at Perumda Pasar Joyoboyo in Kediri City.

Ade Rizky Anantya; Berlianti Berlianti; Hairani Siregar

Concept: Journal of Social Humanities and Education 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Children with special needs (ABK) often face various challenges that require extra attention and support from their families. This study aims to determine the role of families in supporting the welfare of ABK at SLB Kasih Ibu in Dolok Masihul District. The research method used is qualitative descriptive research. Data collection was conducted through interviews, observation, and documentation. There were nine informants in this study. The results showed that the family plays a role in improving the welfare of children with special needs through several main aspects, namely: family resilience, which includes physical, social, and psychological resilience, which is fulfilled through basic needs, religious values, communication, commitment, and emotional management. The family provides personal support in the form of information, emotional support, education, and daily assistance. Good family relationships with effective communication and positive reinforcement, as well as the lack of community capacity in serving children with special needs. The welfare of children with special needs is fulfilled through basic needs, care, nurturing, and guidance from their families. Families also play a role in meeting the basic needs of children with special needs and protecting them from violence, discrimination, and unfair treatment, thereby creating a safe and supportive environment for the optimal development of children with special needs..

Maulana Sarfanudin; Anis Zohriyah; Nurmala Sari; Nuriyah Nuriyah; Adi Rizal

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Gotong royong, or mutual cooperation, is a deeply rooted local cultural value in Indonesian society that plays a strategic role in strengthening social cohesion and promoting environmental consciousness. This study aims to explore and analyze the function of gotong royong in fostering social solidarity and raising community awareness of environmental sustainability through various communal activities. These activities include neighborhood cleaning, reforestation efforts, and participatory waste management, all of which require active involvement from community members. Using a qualitative descriptive method, the research was conducted through field observations and in-depth interviews with residents actively engaged in gotong royong practices. The findings reveal that gotong royong serves as a powerful social mechanism that encourages a sense of togetherness, mutual aid, and shared responsibility among community members. These interactions help to solidify social bonds and create a collective spirit that is vital for social resilience. In addition to reinforcing social relationships, the practice of gotong royong significantly contributes to enhancing environmental awareness. Communities become more proactive in maintaining cleanliness, preserving green spaces, planting trees, and managing waste sustainably. The study concludes that gotong royong is not merely a traditional cultural practice, but also an effective and relevant instrument for promoting social and environmental well-being in contemporary society. Its continued integration into community development programs could further strengthen both social solidarity and environmental stewardship, making it a vital component in sustainable development initiatives. Therefore, revitalizing and institutionalizing gotong royong is essential for fostering holistic and inclusive community growth.

Atika Fauziana; Guruh Ghifar Zalzalah

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of tourist experience, service quality, and tourist attractions on revisit intention in Pancoh Ecotourism Village. This village is one of the developing ecotourism-based tourist destinations in the Special Region of Yogyakarta and attracts tourists through its unique nature and local culture. The research sample consisted of 100 respondents selected using a non-probability sampling technique with a purposive sampling approach, namely tourists who have visited Pancoh Ecotourism Village. Data collection was carried out by distributing questionnaires, then analyzed using the partial least squares structural equation modeling (SEM-PLS) method with the WarpPLS application version 8.0 to test the relationship between variables. The results showed that the variables of service quality and tourist attractions have a positive and significant effect on revisit intention. This indicates that improving service quality, such as friendliness, accuracy, and comfort, as well as the development of tourist attractions in the form of natural beauty, local culture, and supporting facilities can encourage tourists to revisit. However, the variable of tourist experience did not have a significant effect on revisit intention, which means that individual experience is not yet a major determining factor in influencing tourist decisions. These findings emphasize the importance of a destination management strategy that focuses on improving the quality of services and tourist attractions to strengthen the sustainability of Pancoh Ecotourism Village.

Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

Lutfi Nurul Khairiyah Dinata; Awaluddin Awaluddin

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

The background of this study is based on the importance of implementing CRM strategies in the hospitality industry, particularly in facing business competition challenges and meeting the ever-evolving needs and expectations of customers. In the context of sharia tourism, which is beginning to develop in West Sumatra, good service and long-term relationships with guests are significant added values for the sustainability of a hotel. The objective of this study was to determine how the CRM concept is implemented at Hotel Royal Denai Bukittinggi, and to what extent CRM contributes to building customer loyalty. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews with the Human Resource Development (HRD) department, direct observation of guest service activities, and relevant documentation studies.The research findings indicate that the implementation of CRM at Hotel Royal Denai is still not optimal. The hotel does not yet have an integrated customer data management system, and its communication strategies with guests remain conventional and lack sustainability. Additionally, certain aspects of service, such as the completeness of room facilities, the speed of response to guest complaints, and the friendly attitude of staff, still need improvement. However, the management acknowledges the importance of CRM as a key strategy for enhancing customer satisfaction and fostering long-term relationships with guests.

Wibawa, Herry Wira; Dewi Nari Ratih Permada

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.

Jeanny Pricilia Anneke W; Fadillah Manuhutu

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to explore guest experience as a benchmark for service quality in four-star hotels in Bali. Using a qualitative phenomenological approach, the research was conducted at two representative hotels, namely Four Points by Sheraton Bali, Kuta and The Anvaya Beach Resort Bali. Data were collected through semi-structured in-depth interviews with 20 guests who had stayed for at least one night within the past six months, online review analysis from platforms such as Booking.com and TripAdvisor, as well as participatory observations in service areas.The findings reveal that the dimensions of service quality most influencing guest experience include staff responsiveness, facility comfort, and the authenticity of services that integrate local culture. Guests appreciated staff friendliness and professionalism, room cleanliness, and personal touches such as being greeted by name or receiving special attention, which created positive emotional experiences. However, several weaknesses were also identified, such as delays in room service during peak hours and inconsistent maintenance of facilities. These results are consistent with the SERVQUAL model (Parasuraman et al., 1988), which emphasizes five key dimensions, but this study highlights the emotional experience dimension, which has been less explored in hospitality research in Bali. This study makes a theoretical contribution by broadening the understanding of the relationship between service quality and guest experience, particularly in the context of four-star hotels that are characterized by high service standards and intense competition. The practical implications suggest that hotel management should strengthen service personalization, ensure consistency in staff reliability and responsiveness, and enhance the integration of local cultural values as a differentiation strategy to increase competitiveness. Thus, guest experience can serve as a primary indicator that not only reflects service quality but also builds customer loyalty and strengthens the hotel’s positive image among both domestic and international tourists.

Muhammad Aldy Alamsyah; Miftahul Munir; Anita Sumelvia Dewi

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.